https://www.taxtmi.com/highlights?id=64122 Classification of supply - Supply of goods or services - composite supply - activities undertaken for implementing various construction/ repair/ renovation/ addition/ alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority - on the basis of the two works contract, generalized view cannot be in respect of to any other work/ contract, by applying the same yard stick. - the consideration is in the form of grants and hence, it is held that the benefit of exemption is available to the applicant in respect of these two works. - AAR en-us Fri, 17 Jun 2022 13:16:07 +0530 Fri, 17 Jun 2022 13:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64122 Classification of supply - Supply of goods or services - composite supply - activities undertaken for implementing various construction/ repair/ renovation/ addition/ alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority - on the basis of the two works contract, generalized view cannot be in respect of to any other work/ contract, by applying the same yard stick. - the consideration is in the form of grants and hence, it is held that the benefit of exemption is available to the applicant in respect of these two works. - AAR Highlights GST Fri, 17 Jun 2022 13:16:07 +0530 https://www.taxtmi.com/highlights?id=64122